Sun Corporation vs. Assistant Commissioner
Held
The Court set aside the impugned assessment orders and remanded the matter back to the respondent for providing a personal hearing to the petitioner. This was done to resolve the dispute regarding whether a personal hearing was granted.
Facts
The petitioner, Sun Corporation, received assessment orders in Form GST DRC-07 for three different tax periods. The petitioner contended that these orders were passed without affording an opportunity for a personal hearing, violating principles of natural justice.
Key Issues
Whether the assessment orders were passed in violation of the principles of natural justice by denying the petitioner an opportunity for a personal hearing.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
A IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND / THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NOS: 27435. 27683 & 27688 OF 2024 WRIT PETITION NO: 27435 OF 2024 Between: M/s. Sun Corporation, rep. by its Managing Partner, Mr. P. Raja Gopala Raju Tadepalligudem, West Godavari District. ...PETITIONER AND 1. Assistant Commissioner, (ST), Tadepalligudem Circle, West Godavari District.
State of Andhra Pradesh, rep. by its Principal Secretary to Government (CT), Finance Department, Velagapudi, Amaravathi, Guntur District.
Union of India, rep. by its Principal Secretary, Government of India, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg New Delhi-110 001. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction setting aside the order in Form GST DRC-07, dated 13.09.2024 passed for the tax period 20
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